{"id":30062,"date":"2022-10-04T11:12:37","date_gmt":"2022-10-04T05:42:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lakshman-prasad-agarwal-v-uoi-2022-446-itr-692-cal-hc\/"},"modified":"2023-02-02T19:57:00","modified_gmt":"2023-02-02T14:27:00","slug":"lakshman-prasad-agarwal-v-uoi-2022-446-itr-692-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lakshman-prasad-agarwal-v-uoi-2022-446-itr-692-cal-hc\/","title":{"rendered":"Lakshman Prasad Agarwal v. UOI (2022) 446 ITR 692 \/ 215 DTR 349\/ 327 CTR 320 (Cal.)(HC)"},"content":{"rendered":"<p>Held, dismissing the writ petition, that the assessee himself had actively participated in the assessment proceedings by complying with the notices under section\u00a0142(1)\u00a0of the\u00a0Income-tax Act, 1961\u00a0and had himself repeatedly requested the Assessing Officer to complete the reassessment proceeding under section\u00a0147\u00a0of the Act which were all matters of record. The Assessing Officer had rightly completed the assessment and passed the final assessment order which was appealable under the statute. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Participated in the proceedings&#8211;Order of reassessment is valid. [S. 142(1), 148, Art.226]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-30062","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7OS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30062","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=30062"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30062\/revisions"}],"predecessor-version":[{"id":32403,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30062\/revisions\/32403"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}